Council recommends relaxation in annual return filing, ab-initio rescission of post-sale discount clarification

GST Council recommends relaxation in filing of annual returns for MSMEs for 2017-18 and FY 2018-19 stipulating, (i) waiver of requirement of filing FORM GSTR-9A for Composition and (ii) optional filing of FORM GSTR-9 for taxpayers with aggregate turnover up to Rs. 2 crores; Extension of last date for filing of appeals against orders of Appellate Authority before the GST Appellate Tribunal as the Appellate Tribunals are yet not functional; Imposition of restrictions on availme...